Biscuit: Grease 2 large baking trays and line with baking paper.
Using an electric mixer whisk the egg whites until soft peaks form. Gradually add sugar, whisking until dissolved. Sift almond meal, icing sugar and coffee powder together in a bowl a separate bowl then fold in half the almond mixture to the egg until just combined. Fold in remaining mixture until combined and glossy.
Spoon mixture into a large ziplock bag. Snip 1/2cm from a corner. Pipe about 3cm rounds of mixture onto the prepared trays about 4cm apart. Tap trays on bench to remove air bubbles. Set aside for 1 hour.
Preheat the oven to 130 degrees C. Bake macarons for 20 minutes or until tops are firm. Cool on trays then carefully transfer to a wire rack.
Filling: Place chocolate, coffee and cream in a microwave safe bowl. Microwave on high for 30 seconds then stir. Repeat this until the chocolate has all melted and is well combined. Refrigerate for 10 minutes or until mixture thickens and becomes spreadable.
To Serve: Match the biscuits in pairs that are of similar size. Pipe the filling over flat sides of one of the pair then sandwich with the second macaron. Set aside until filling sets. Serve.